Disclosure Initiative - Amendments to IAS 7 - IASB
Date recorded:
At its meeting on December 14, 2016, the IASB decided not to proceed with the work on the cash restrictions proposals included in its Exposure Draft Disclosure Initiative, Proposed Amendments to IAS 7. The Board noted that the work carried out on these proposals will inform the Post-implementation Review of IFRS 12, Disclosure of Interests in Other Entities.
Review the IASB Update on the IASB's Web site.
